Sangwan Kim
Department:
Accounting & Finance
Title:
Grad Prog Dir/Assoc Professor
Location:
McCormack Hall
, Floor 05
Phone:
617.287.3172
Areas of Expertise
Financial Accounting, Management Accounting, Financial Statement Analysis, and Equity Valuation
Degrees
PhD, Accounting, University of North Carolina at Chapel Hill
BBA, Business Administration, Yonsei University, Seoul, Korea
BA, Applied Statistics, Yonsei University, Seoul, Korea
Professional Publications & Contributions
- "Does Revenue-Expense Matching Play a Differential Role in Analysts’ Earnings and Revenue Forecasts?” (with Robert Kim), The British Accounting Review, Forthcoming.
- "The Role of the Business Press in Creating and Disseminating Information around Earnings Announcements" (with Joshua Coyne and Kevin Kim), European Accounting Review, 29 (4), 2020: 723–751
- "Does Financial Statement Comparability Mitigate Delayed Trading Volume before Earnings Announcements?" (with Junwoo Kim and Robert Kim), Journal of Business Research, 107, 2020: 62–75.
- “Analysts, Taxes and the Information Environment” (with Andrew Schmidt and Kelly Wentland), Journal of the American Taxation Association, 42 (1), 2020: 103–131.
- “When Does Comparability Better Enhance Relevance? Policy Implications from Empirical Evidence” (with Robert Kim and Prianka Musa), Journal of Accounting and Public Policy, 37 (5), 2018: 436-457.
- “Cross-Sectional Variation in Revenue-Expense Relation and Cost of Equity” (single-authored), Managerial Finance, 44 (11), 2018: 1311-1329.
- “Earnings Comparability and Informed Trading” (with Steve Lim), Finance Research Letters, 20, 2017: 130-136.
- “Does Trading Volume Increase or Decrease Prior To Earnings Announcements?” (with Steve Lim), Advances in Quantitative Analysis of Finance and Accounting, 15, 2017: 137-183.
- “The Benefit of Labor Cost Disclosure: Evidence from Analyst Earnings Forecast Accuracy" (with KoEun Park, Joshua Rosett, and Yong-Chul Shin), Managerial Finance, 43 (5), 2017: 510-527.
- “The Disappearing Abnormal Returns to a Fundamental Signal Strategy” (with John Dorey and Yong-Chul Shin), Managerial Finance, 43 (4), 2017: 406-424. (2018 Managerial Finance Highly Commended Award)
Additional Information
View My Research at SSRN
Research Interests
Financial Reporting Quality, Analysts' and Managers' Earnings Forecasts, Accounting-based Pricing Anomalies, Accounting for Income Taxes, Corporate Social Responsibility
Courses Taught
Financial Accounting Theory and Analysis, Management Accounting, Cost Accounting, and Doctoral Seminar in Accounting
Professional Affiliations
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American Accounting Association (AAA)
-
European Accounting Association (EAA)
Awards
- Deloitte Scholarly Award, Korean Accounting Association, June 2020
- Robert W. D’Alelio Dean’s Excellence in Research Award, College of Management, University of Massachusetts Boston, May 2020
- Robert W. D’Alelio Dean’s Excellence Award for Notable Achievement in Research, College of Management, University of Massachusetts Boston, May 2017
- American Accounting Association/Financial Accounting and Reporting Section Midyear Meeting Scholarship, Jan 2015
- American Accounting Association/Grant Thornton Doctoral Dissertation Award for Innovation in Accounting Education, Aug 2012
- American Accounting Association/Financial Accounting and Reporting Section Doctoral Consortium Fellow, Jan 2012